مرکز منطقه ای اطلاع رساني علوم و فناوري - MUHASEBE MESLEK MENSUPLARININ VERGİ KAYIP VE KAÇAKLARININ ÖNLENMESİNDEKİ ROLÜ: DOĞU KARADENİZ BÖLGESİNE YÖNELİK BİR ARAŞTIRMA

Abstract :

In contemporary tax system which is based on statement, it is necessary to ensure both an effective tax audit and a high quality accounting service presentation for the tax-payer to reflect the truth diametrically. In terms of accounting profession, this necessity stems from acting as a bridge between the tax-payer and the tax administration. Doubtless, the duty of the accounting profession is not only limited to performing the taxation task, it also includes all the financial accounting information about the business. Accounting information which is correct, full, impartial and in high quality is critically important in terms of all interest groups. The aim of this study is to research the expectations of the employed accountants about accountancy training by revealing the importance of the accounting profession in preventing tax loss and tax exile. The research surveyed by accounting profession in The Eastern Black Sea Region. In accordance with their expectations it can be conclude preventing tax loss and tax exile can be possible with a high quality accounting education, experienced and proficient, a sufficient accounting knowledge and an equitable taxation procedure based on correct information.